13 chapters · 281 sections in this title.
Idaho Code § 23-1050A Collection and enforcement
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23-1050A. Collection and enforcement. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforceme…
Idaho Code § 23-1051 Regulations
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23-1051. Regulations. The state tax commission shall be, and it is hereby, authorized to adopt and promulgate such rules and regulations as may be necessary to assure payment of taxes on beer, including, but not limited to, rules and regulations; prescribing the form and content …
Idaho Code § 23-1052 License revocation or suspension for failure to pay or report tax
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23-1052. License revocation or suspension for failure to pay or report tax. Failure to make any report or to pay any taxes at the times required shall be grounds for the director to suspend or revoke the license or certificate of approval held by the person so defaulting in the m…
Idaho Code § 23-1053 Audits of records of licensee
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23-1053. Audits of records of licensee. For the purpose of ascertaining compliance with the provisions of section 23-1047 the state tax commission may, as often as it deems advisable, examine the accounts, records, documents and transactions, pertaining to or affecting the beer b…